The approach to costing and pricing typically depends on the national system, and the type of customer.
A number of countries are moving to, or considering, a form of full economic costing, to recognise the elements of costs incurred.
Much research is undertaken in a regulated environment, in which the customer stipulates the costing basis, and where the price is linked formulaically to the cost. Government departments and agencies, plus charities and foundations typically fall into this category.
Research delivered in an unregulated market requires a negotiation of the price, which should be informed by the full cost, but will also include considerations of the value to the customer (and to the provider), the level of competition, timing, and so on.